Heller Deltah Co. v. United States

This is an’ appeal from the judgment of the Second Division, Appellate Term, of the United States Customs Court, rendered pursuant to its decision, Reap. Dec. 7819, 24 Cust. Ct. 595, affirming the judgment of the single judge, rendered in conformity with his decision, Reap. Dec. 7689, 22 Cust. Ot. 428, involving Reappraisement 145369-A and thirty-two others which were consolidated for trial. Both tribunals of the Customs Court found the dutiable values of the involved merchandise to be the values returned by the appraiser.

The merchandise consists of imitation pearl bead necklaces of various…